Case Law Details
Case Name : Shri Ashok Vani Vs ITO (ITAT Indore)
Appeal Number : I.T.A. No. 303/Ind/2017
Date of Judgement/Order : 15/05/2018
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Indore
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Shri Ashok Vani Vs ITO (ITAT Indore)
There is no dispute with regard to the fact that the assessee is a kirana merchant and running a kirana shop at a small place, where he is carrying out the business of kirana in retail. As per the provisions of Section 44AA read with Section 44AF of the Act, the assessee was not required to maintain any books of account. The assessee had retracted from the statement as made before the assessing authorities. After considering the facts, material placed before us and the background of the assessee, we find merit in the contention of the Ld. Counse
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